Legislation – The National Health Service Pension Schemes (Remediable Service) (Scotland) Regulations 2023

There are currently no known outstanding effects for The National Health Service Pension Schemes (Remediable Service) (Scotland) Regulations 2023, Section 26.

Changes to Legislation

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PART 5Divorce or the dissolution of a civil partnership

Pension debits: valuation of pension benefits before 1 October 2023: active and deferred members (immediate alternative debit of appropriate amount)
26.

(1)

This regulation applies to a corresponding pension debit member30 (“DM”) where—

(a)

DM has pensionable service in the legacy scheme by virtue of section 2(1) of PSPJOA 2022;

(b)

on 30 September 2023, DM was an active or deferred member of the 2015 scheme in respect of remediable service31;

(c)

before these Regulations came into force, the scheme manager provided a valuation of benefits, in respect of remediable service shareable rights, under regulation 3 of the 2000 Regulations32 (information about pensions and divorce and dissolution of a civil partnership: valuation of pension benefits); and

(d)

on or after 1 April 2015, DM became subject to a debit of the appropriate amount in the 2015 scheme in respect of remediable service shareable rights.

(2)

Where this regulation applies, all DM’s debit of the appropriate amount in the 2015 scheme in respect of remediable service shareable rights—

(a)

becomes a debit of the appropriate amount in the legacy scheme, and

(b)

is adjusted to a debit of equivalent value to a debit of the appropriate amount that DM would have had in the legacy scheme on the transfer day.

(3)

The scheme manager must make the adjustment referred to in paragraph (2)—

(a)

where the scheme manager discharged their liability under section 33(1) of the 1999 Act33 (time for discharge of liability in respect of a pension credit) before 1 October 2023—

(i)

before 1 July 2024, or

(ii)

on such later date as the scheme manager considers reasonable in all the circumstances of the case, or

(b)

as soon as reasonably practicable after the day on which the scheme manager discharges their liability under that section where the scheme manager does so after 30 September 2023.

(4)

Where paragraph (3)(a) applies, the scheme manager must send a notice in writing to DM specifying the adjusted debit of the appropriate amount in the legacy scheme.

(5)

The scheme manager must send the notice to DM within one month beginning with the day after making the adjustment under paragraph (2)(b).

Changes to legislation:

Changes to Legislation

PART 5Divorce or the dissolution of a civil partnership

Pension debits: valuation of pension benefits before 1 October 2023: active and deferred members (immediate alternative debit of appropriate amount) 26.

(1)

(a)

(b)

(c)

(d)

(2)

(a)

(b)

(3)

(a)

(i)

(ii)

(b)

(4)

(5)

Pension debits: valuation of pension benefits before 1 October 2023: active and deferred members (immediate alternative debit of appropriate amount)
26.